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The inquirer asks when the retirement contingency is considered to have occurred for the purpose of applying the 40% reduction to pension plans. The DGT responds that, as a general rule, the contingency occurs upon accessing total retirement; however, if partial retirement benefits are being drawn, the contingency is deemed to have occurred at that moment.
Cuestión planteada A efectos de aplicar la reducción del 40 por ciento prevista en el régimen transitorio, cuándo se considera acaecida la contingencia de jubilación.
La contingencia de jubilación se entiende producida cuando el partícipe accede efectivamente a la jubilación en el régimen de la Seguridad Social. Con carácter general, la contingencia de jubilación acaecida para el régimen transitorio será la de la jubilación total. No obstante, si se inicia el cobro de la prestación por jubilación con motivo del acceso a la jubilación parcial, la contingencia se considerará acaecida en el momento de acceder a dicha jubilación parcial.
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